Annual Report 2025

164 Transport International Holdings Limited 2025 Annual Report FINANCIAL REPORTS Contents 25 Bank Loans 26 Accounts Payable and Accruals 27 Contingency Provision – Insurance 28 Lease Liabilities 29 Income Tax in the Consolidated Statement of Financial Position 30 Provision for Long Service Payments 31 Capital and Reserves 32 Commitments 33 Financial Risk Management and Fair Values of Financial Instruments 34 Contingent Liabilities 35 Material Related Party Transactions 36 Company-level Statement of Financial Position 37 Non-adjusting Event after the Reporting Period 38 Possible Impact of Amendments, New Standards and Interpretations Issued but not yet E ective for the Year Ended 31 December 2025 244 244 245 245 246 247 249 252 252 258 259 261 262 262 Directors’ Report Independent Auditor’s Report Consolidated Statement of Pro t or Loss Consolidated Statement of Pro t or Loss and Other Comprehensive Income Consolidated Statement of Financial Position Consolidated Statement of Changes in Equity Consolidated Cash Flow Statement Notes to the Financial Statements 1 Material Accounting Policies 2 Accounting Judgements and Estimates 3 Revenue 4 Other Net Income 5 Pro t before Taxation 6 Income Tax in the Consolidated Statement of Pro t or Loss 7 Directors’ Emoluments 8 Individuals with Highest Emoluments 9 Other Comprehensive Income 10 Earnings per Share 11 Dividends 12 Segment Reporting 13 Interest in Leasehold Land and Other Property, Plant and Equipment 14 Investment Properties and Investment Property under Development 15 Intangible Assets 16 Goodwill 17 Interest in Subsidiaries 18 Interest in Associates 19 Interest in Joint Venture 20 Other Financial Assets 21 Employee Retirement Bene ts 22 Equity-settled Share-based Transactions 23 Accounts Receivable 24 Bank Deposits and Cash 165 179 186 187 188 190 192 194 194 211 212 213 213 215 216 218 218 219 219 220 223 226 229 229 230 231 233 234 234 238 240 241